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A company seeks to carry out a partial spin-off of an activity branch to establish a new entity, followed by the absorption of the split entity. The DGT states that these operations may apply to the IS special regime if the segregated assets constitute an autonomous economic unit.
Cuestión planteada 1. Si las operaciones planteadas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (en adelante, LIS), y si existen motivos económicos válidos.
Para que la escisión parcial se acoja al régimen especial, el patrimonio transmitido debe constituir una rama de actividad, entendida como un conjunto de elementos capaz de funcionar por sus propios medios. La falta de transmisión de ciertos elementos no impide el régimen si no son esenciales para el desarrollo de la explotación. La posterior fusión por absorción también puede acogerse al régimen especial si cumple los requisitos de la LIS. En la absorción de una entidad participada al 100%, no se integrará renta por la anulación de la participación.
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